https://www.taxtmi.com/caselaws?id=787304 Electronic filing of Form 10B within the extended timeline, supported by upload metadata, fulfils the statutory filing requirement for claiming exemption for charitable purposes despite a delayed system-generated acknowledgement caused by technical glitches; treating the delayed acknowledgement as late filing via a rectification order is therefore unsustainable and the exemption must be allowed, with the revenue challenge dismissed and the rectification denial set aside in favour of the assessee. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787304 Electronic filing of Form 10B within the extended timeline, supported by upload metadata, fulfils the statutory filing requirement for claiming exemption for charitable purposes despite a delayed system-generated acknowledgement caused by technical glitches; treating the delayed acknowledgement as late filing via a rectification order is therefore unsustainable and the exemption must be allowed, with the revenue challenge dismissed and the rectification denial set aside in favour of the assessee. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787304